Tariff Refunds: File Your Claim After Supreme Court Ruling (2026)
ConsumerShield
Reviewed By Adam Ramirez, J.D.
Editor
What Happened: The Supreme Court Strikes Down IEEPA Tariffs
On February 20, 2026, the Supreme Court ruled in Learning Resources, Inc. v. Trump that the International Emergency Economic Powers Act (IEEPA) does not authorize the President to impose tariffs. The 6-3 decision, written by Chief Justice Roberts and joined by Justices Sotomayor, Kagan, Gorsuch, Barrett, and Jackson, invalidates all tariffs imposed under IEEPA authority since February 2025.
Chief Justice Roberts wrote: "Based on two words separated by 16 others — 'regulate' and 'importation' — the President asserts the independent power to impose tariffs on imports from any country, of any product, at any rate, for any amount of time. Those words cannot bear such weight."
The ruling came after a 12-state coalition led by Oregon challenged the tariffs as an unconstitutional overreach of executive power. The Liberty Justice Center brought the companion case on behalf of small businesses.
It's important to note that only IEEPA tariffs were struck down. Section 232 tariffs on steel and aluminum (currently at 50%) and Section 301 tariffs on Chinese goods from 2018 remain in effect and were not challenged in this case.
Free Tariff Refunds Case Review!
Who Is Eligible for a Tariff Refund
Any U.S. importer of record who paid tariffs imposed under IEEPA authority from February 4, 2025 onward may be eligible for a refund. This includes businesses that paid:
- Reciprocal "Liberation Day" tariffs (10-50% on goods from most countries, effective April 5, 2025)
- Fentanyl and trafficking tariffs (25% on Canada, 25% on Mexico, 10-20% on China, effective February 2025)
- Country-specific IEEPA tariffs (rates up to 125% on Chinese imports)
According to CBP data, approximately 301,000 U.S. importers paid these tariffs across roughly 34 million import entries. Industries most affected include manufacturing, retail and e-commerce, wholesale distribution, agriculture, electronics, automotive parts, and consumer goods.
If you're not the importer of record, refunds go to the party that paid the duties directly. Downstream businesses that absorbed higher costs through vendor contracts may only have private contract remedies available.
For a full breakdown of who qualifies, see our tariff refund eligibility guide.
Tariff Rebate Amounts: How Much Could Your Business Recover
The total pool of potentially refundable tariffs is substantial:
- $133.5 billion collected under IEEPA authority through December 2025 (CBP reported figures)
- Up to $175 billion when including collections through February 2026 (Penn Wharton Budget Model)
- Individual refund amounts depend on import volume, tariff rates paid (ranging from 10% to 145%), and product categories
For context, if refunded in full, this would be among the largest class action settlements in U.S. history — far exceeding the $206 billion tobacco settlement when measured as a single government liability event.
Importers may also receive interest on unlawfully collected duties. The exact interest calculation method is still being determined by the courts. For more details, see our tariff refund amounts guide.
How to File a Tariff Refund Claim
There are three pathways to recover tariff refunds, each suited to different situations:
Path 1: Post-Summary Correction (PSC) — Best for entries that haven't been liquidated yet. Filed electronically through CBP's ACE portal. Must be submitted within 300 days of entry or 15 days before liquidation.
Path 2: CBP Protest (Form 19) — For entries that have already been liquidated. You have a critical 180-day deadline from the date of liquidation to file. This is the most common pathway for most importers.
Path 3: Court of International Trade (CIT) Lawsuit — The most comprehensive protection. Filed under 28 U.S.C. § 1581, with a 2-year statute of limitations. Over 2,000 companies have already filed protective lawsuits, including Costco, Toyota, and Revlon.
As of February 6, 2026, CBP issues all refunds electronically via ACH. Importers must register in the ACE Secure Data Portal with banking information to receive refunds.
For a detailed walkthrough of each pathway, see our how to file a tariff refund claim guide.
Which Tariffs Are Affected
Not all tariffs were struck down. Understanding which ones are refundable is critical:
- Reciprocal "Liberation Day" tariffs (IEEPA) - 10-50% - STRUCK DOWN — refundable
- Reciprocal "Liberation Day" tariffs (IEEPA) - 10-50% - STRUCK DOWN — refundable
- China tariffs (IEEPA) - Up to 145% - STRUCK DOWN — refundable
- Canada fentanyl tariffs (IEEPA) - 25% - STRUCK DOWN — refundable
- Mexico fentanyl tariffs (IEEPA) - 25% - STRUCK DOWN — refundable
- Steel & aluminum tariffs (Section 232) - 50% (25% UK) - Still in effect
- China trade practice tariffs (Section 301) - Varies - Still in effect
The distinction matters because many imports were subject to multiple tariff layers. An import from China, for example, might have been subject to both IEEPA tariffs (now refundable) and Section 301 tariffs (still owed). A trade attorney can help identify which portion of duties paid are eligible for refund.
Trump's "Plan B" and What It Means
Within hours of the ruling, President Trump called the decision "deeply disappointing" and announced a "Plan B" — a proposed 10% across-the-board tariff using different statutory authority, likely Section 232 investigations or emergency trade legislation.
However, "Plan B" does not affect existing refund claims. The Supreme Court's ruling applies to all IEEPA tariffs already collected. Businesses that paid these tariffs retain their right to seek refunds regardless of any future tariff actions under different legal authority.
Justice Kavanaugh noted in his dissent that the refund process is "likely to be a 'mess'" — which is exactly why having legal representation matters. The CIT will oversee the refund process, while CBP administers actual payments.
Why Act Now
Several factors make prompt action critical:
- Liquidation deadlines are already passing. The earliest IEEPA entries from February 2025 began liquidating in December 2025. The 180-day protest window for these entries is already running.
- Early filers will likely be processed first. With 301,000 importers and 34 million entries, refund processing will take months to years. Filing early preserves your place in line.
- Documentation requirements are complex. You'll need entry summaries, HTS codes, country of origin records, proof of duties paid, and liquidation status for each entry — gathering these takes time.
- The government may attempt to limit scope. The administration has already signaled it will fight on refund mechanisms and timing.
As multiple law firms have warned, waiting for "final guidance" from CBP risks missing critical deadlines. Filing protective claims now preserves your rights even if the exact refund process evolves.
Tariff Refunds Knowledge Base
Read the latest information on Tariff Refunds and find answers to your questions. Currently there are 5 topics about Tariff Refunds .
Tools & Resources
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Estimate how much your business could recover from the $133.5B IEEPA tariff refund pool
Frequently Asked Questions
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Yes, if you are the importer of record and paid tariffs imposed under IEEPA authority (including reciprocal tariffs and fentanyl-related tariffs), you may be eligible for a refund following the Supreme Court's ruling. You must file a claim through CBP protest or CIT lawsuit within applicable deadlines.
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Importers have 180 days from the date of entry liquidation to file a protest with CBP. For CIT lawsuits, the statute of limitations is 2 years. However, entries are liquidating on a rolling basis, so earlier action preserves more refund rights. See our eligibility guide for detailed deadlines.
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The Court struck down all tariffs imposed under the International Emergency Economic Powers Act (IEEPA), including the "Liberation Day" reciprocal tariffs and fentanyl/trafficking tariffs on Canada, China, and Mexico. Section 232 tariffs (steel/aluminum at 50%) and Section 301 tariffs (China trade practices) remain in effect.
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While basic CBP protests can be filed administratively, trade attorneys are strongly recommended given the complexity of tariff classification, liquidation status tracking, and potential CIT litigation. An attorney ensures deadlines are met and refund amounts are maximized. ConsumerShield can match you with a qualified trade attorney at no cost.
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The "tariff dividend" refers to President Trump's December 2025 proposal to send $2,000 checks to Americans from tariff revenue. No tariff dividend has been authorized or funded. The Committee for a Responsible Federal Budget estimated such a program would cost ~$600 billion per year — far more than IEEPA tariffs collected. After the Supreme Court ruling, actual tariff refunds go to the importer of record who paid the duties, not individual consumers. If you are a business that paid IEEPA tariffs, you can file for a refund.
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No. Refunds are not automatic. Importers must actively file claims through CBP administrative processes or lawsuits at the U.S. Court of International Trade. The exact refund mechanism is still being determined by the courts, but early action is strongly recommended.
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Following the ruling, President Trump announced plans for a 10% across-the-board tariff under different legal authority. This does not affect existing refund claims for IEEPA tariffs already paid. The new tariffs would use Section 232 or other congressionally authorized trade mechanisms.
